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You may have acquired information about wrongdoing or misconduct as an employee working under a certified public accountant registered with the Hong Kong Institute of Certified Public Accountants, an auditor registered with or recognized by the Accounting and Financial Reporting Council (AFRC) or a listed entity, or through working with them, or from sources close to them.

If you have witnessed, or are aware of wrongdoing or misconduct in an area we regulate, you can report your concerns to us in confidence.​

Why should you make a report?

We understand that making a report to us about wrongdoing or misconduct of your employer or someone you know well is not an easy decision for you. We appreciate that you will be doing this for the public good and out of a sense of propriety.

Protecting identities of whistleblowers

Protecting your identity will be of the highest priority. You may choose to remain anonymous as many whistleblowers do. If you do share any personal information, we will keep it secure and we will not disclose any such information to outside parties unless we are legally obliged to do so.

Information to provide to AFRC

We do not require you to provide complete proof of the suspected wrongdoing or misconduct. We appreciate any information you can provide, including where possible:

  1. The name and contact information of the listed entity and any audit firm or individual concerned;

  2. A description of the alleged misconduct or non-compliance: Please give us as much information as possible, especially if you have chosen to remain anonymous and have not given us any contact details;

  3. Copies of any relevant documents or records supporting the allegations in your report; and

Your contact details (email, postal address or telephone), but only if you choose to do so. This is because sometimes we need to ask you more questions or clarify the information you have provided.

How to submit a whistleblowing report to the AFRC?

Submit by email or mail

Email address: 

The above information is retreived from Accounting and Financial Reporting Council ("AFRC") website:

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